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目前,我国社会保障制度建设取得了较大进展,一个符合社会主义市场经济要求的社会保障制度框架初步建成。在这一过程中,社会保障资金的筹集方式发生了根本性的变化,由原来各企业分散提取和管理,转变为目前社会化的收缴和管理,由原来单一的社会保险经办机构收缴方式,转变为目前的社会保险经办机构单独收缴或与地税部门联合收缴两种方式。但是,现行的缴费方式在实践中仍然存在着许多问题。本文通过对现行缴费方式的比较与分析,找出一条符合我国实际的筹资方式。
At present, great progress has been made in the construction of China’s social security system. A social security system framework that meets the requirements of the socialist market economy has been basically completed. In the process, the way of raising funds for social security has undergone fundamental changes, from the original enterprises scattered extraction and management, the transition to the current social collection and management, from a single collection of social insurance agencies collection methods, Into the current social insurance agencies alone or jointly with the local revenue collection two ways. However, there are still many problems in the practice of current payment methods. Through comparing and analyzing the current payment methods, this article finds out a financing method that is in line with China’s actual conditions.